HSN code 5904 — LINOLEUM, WHETHER OR NOT CUT TO SHAPE
HSN · heading5%LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE
Linoleum products and floor coverings made by applying a coating or covering layer onto a textile backing material, whether sold in rolls or cut to specific shapes. These are pre-finished flooring materials ready for installation.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | Sch I S.No 379 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
coated textile flooringcommercial linoleumcushioned vinyl floor on fabricfabric-backed floor coveringfelt-backed vinylfloor linoleumlinoleumlinoleum sheetPVC flooring on textile baseresidential linoleumtextile-backed PVC floor
more specific codes
sibling codes
- 5901TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS O
- 5902TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYO
- 5903TEXTILE FABRICS, IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF H
- 5905TEXTILE WALL COVERINGS
- 5906RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF HEADING 5902
- 5907TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENE
- 5908TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE, INC
- 5909TEXTILE HOSE PIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES O
- 5910TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED, COA
- 5911TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 8 TO THIS CHAPTER
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compiled from official sources · not tax advice · verify with your tax advisor before filing